2000 (5) TMI 90

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....s. 3. It is contended on behalf of the appellant Commissioner that clock assemblies, radio/audio system etc. are not essential or integral parts of motor vehicles and these are not items without which the motor vehicles are unmarketable. These items even if fitted to motor vehicles before clearance cannot be termed as inputs used in or in relation to the manufacture of the final products namely, motor vehicles. The Appellant Commissioner contends that inasmuch as the impugned order has allowed Modvat credit taken on these items, the order needs to be set aside. The finding in the impugned order that since the value of these items are included in the assessable value of the goods, and therefore, Modvat on these goods cannot be denied, is ....

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....motor vehicles on which they were paying the Central Excise duty. 5. As regards the question whether the cost of tool kit and jack assembly would be includible in the assessable value of the motor vehicles for the reason that since the tool kit and jack assemblies were not in the nature of parts of motor vehicles, the respondents had not included the cost of these items in the assessable value of the vehicles. The Department on the other hand had sought to include the cost of tool kit and jack assembly in the value of the motor vehicle manufactured by the respondents and had demanded differential duty for the period mentioned in the show cause notice. It was the Department's case that the said items were being supplied along with the veh....